Summary of the Introduced Bill

HB 921 -- Sales Tax on Coin-Operated Amusement Devices

Sponsor:  Cooper (120)

Currently, amusement devices and parts for amusement devices are
exempt from state and local sales tax if sales tax is paid on the
gross receipts derived from the use of the devices.  Beginning
September 1, 2007, this bill exempts amounts paid for the
temporary use of coin-operated amusement devices from state and
local sales tax and removes the exemption for the purchase of the
devices and parts.  Coin-operated amusement devices include
video, pinball, table, and redemption games.

Copyright (c) Missouri House of Representatives


Missouri House of Representatives
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:20 am